Hi,
Generally if you provide a service of this nature then it will be treated under the General Rule of services whereby the Place of Supply is deemed to be where the business customer belongs.
Please see the guidance below:
6. The place of supply rules for services
However for electronically supplied services there are separate Use and Enjoyment Rules.
The use and enjoyment rules apply in either of the following situations where the place of supply would be:
The UK but the services are effectively used and enjoyed outside the UK.
Outside the UK but the services are effectively used and enjoyed in the UK.
Please see the guidance below:
13. Use and enjoyment.
Thank you.